alleryStart learning →Who first clearly defined ABC in 1987 in a book chapter?
ATaylor and Deming
BMonden and Sakurai
CKaplan and Bruns
DGoldratt and Cox
Answer & Solution
Correct answer: C. Kaplan and Bruns
Robert S. Kaplan and William J. Bruns defined it in a chapter of Accounting and Management: A Field Study Perspective.
Keep practising Specialist Cost Management Techniques
Browse all Specialist Cost Management Techniques questions for CA Final, or explore more Cost and Management Accounting topics.
Related questions
Working beyond the standard the customer expects is which lean waste?In lean, reworking avoidable errors is which waste?In lean, inactive periods caused by job queues are which waste?In lean, producing more than currently needed is which waste?TOC applied to finance and accounting is called what?How many constraints does a TOC system typically have?Raising overall system throughput requires more flow through what?Which TOC plant type has a one-to-one assembly line sequence?